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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201436051 | 4945.04-00 | Definition of Taxable Expenditure | 09/05/2014 |
| 201436050 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/05/2014 |
| 201436049 | 1402.01-03 | Limited Partners | 09/05/2014 |
| 201436048 | 168.29-02 | Tax-Exempt Use Property | 09/05/2014 |
| 201436048 | 446.04-17 | Change in Method of Accounting for Depreciation | 09/05/2014 |
| 201436048 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 09/05/2014 |
| 201436048 | 61.16-09 | Improvements by Lessee | 09/05/2014 |
| 201436046 | 42.00-00 | Low-Income Housing Credit | 09/05/2014 |
| 201436046 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/05/2014 |
| 201436045 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2014 |
| 201436045 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2014 |
| 201436044 | 9100.09-00 | Section 442; Accounting Periods | 09/05/2014 |
| 201436043 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/05/2014 |
| 201436043 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/05/2014 |
| 201436043 | 1223.00-00 | Holding Period of Capital Assets | 09/05/2014 |
| 201436043 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/05/2014 |
| 201436043 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 09/05/2014 |
| 201436043 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 09/05/2014 |
| 201436043 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/05/2014 |
| 201436043 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/05/2014 |
| 201436043 | 61.00-00 | Gross Income v. Not Gross Income | 09/05/2014 |
| 201436043 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 09/05/2014 |
| 201436043 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 09/05/2014 |
| 201436043 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiar | 09/05/2014 |
| 201436042 | 1362.04-00 | Inadvertent Terminations | 09/05/2014 |
